Activity-based costing: effects of long-term buyer-supplier relationships

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Agndal, Henrik and Nilsson, Ulf (2007) Activity-based costing: effects of long-term buyer-supplier relationships. Qualitative Research in Accounting and Management, 4 (3). pp. 222-245. ISSN 1176-6093

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Official URL: http://dx.doi.org/10.1108/11766090710826655


he literature on activity-based costing (ABC) that deals with the allocation of indirect purchasing costs primarily draws on a transactional approach to purchasing. This presents a problem, since a large share of purchasing takes place within relationships. The purpose of this paper is to point out complexities in applying ABC to indirect purchasing costs, when purchasing takes place within long-term relationships. The interaction model is used as a framework.

Item Type:Article
ID Code:9470
Deposited By:Ulf Nilsson
Deposited On:23 Oct 2008 00:55
Last Modified:19 Jul 2019 12:10

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